§235-94  Returns by agent, guardian, etc.;liability of fiduciaries.  (a)  Returns of decedents.  If an individual isdeceased, the return of the individual required under section 235-92 shall bemade by the individual's personal representative or other person charged withthe care of property of the decedent.

(b)  Persons under a disability.  If anindividual is unable to make a return required under section 235-92 or 235-97,the return of the individual shall be made by a duly authorized agent, the individual'scommittee, guardian, fiduciary, or other person charged with the care of theperson or property of the individual.  The preceding sentence shall not applyin the case of a receiver appointed by authority of law in possession of only apart of the property of an individual.

(c)  Receivers, trustees, and assignees forcorporations.  In a case where a receiver, trustee in bankruptcy, or assignee,by order of a court of competent jurisdiction, by operation of law, orotherwise, has possession of or holds title to all or substantially all theproperty or business of a corporation, whether or not the property or businessis being operated, such receiver, trustee, or assignee shall make the return ofincome for the corporation in the same manner and form as corporations arerequired to make such returns.

(d)  Returns of estates and trusts.  Returns ofan estate or a trust shall be made by the fiduciary thereof.

(e)  Joint fiduciaries.  Under such regulationsas the department of taxation may prescribe, a return made by one of two ormore joint fiduciaries shall be sufficient compliance with the requirement ofthis section.  A return made pursuant to this subsection shall contain astatement that the fiduciary has sufficient knowledge of the affairs of theperson for whom the return is made to enable the fiduciary to make the return,and the return is, to the best of the fiduciary's knowledge and belief, trueand correct.

(f)  Liability of fiduciaries.  A tax imposedupon a fiduciary shall be a charge upon the property held by the fiduciary inthat capacity. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp,§121-28; HRS §235-94; am L 1976, c 200, pt of §1; gen ch 1985]